ACIT, New Delhi V. M/s KRBL Ltd., Delhi

ITA 2892/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87092 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 18-03-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 09-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SAHAY
• Section: 194C

Judgement Text

ITA NO. 2892/ DEL/ 2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D , NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NO. 2892 /DEL/2013 A.YRS. 2006 - 07, 2007 - 08, & 2008 - 09 ACIT, CIRCLE - 50(1), ROOM NO. 503, 5 TH FLOOR, AAYKAR BHAWAN, DISTT. CENTRE LAXMI NAGAR, DELHI VS. M/S KRBL LTD., 5190, LAHORI GATE, DELHI 110 006 (PAN: AAACK4744H) (APPELLANT) (RESPONDENT) DEPARTMENT BY : SH. VIKRAM SAHAY, SR. DR ASSESSEE BY : SH. VINOD KR. BINDAL, SH. SANJEEV KUMAR BINDAL, CA DATE OF HEARING : 18 - 03 - 201 5 DATE OF ORDER : 1 8 - 03 - 201 5 ORDER PER H.S. SIDHU : J M THE REVENUE HAS FILED THIS APPEAL ON 09.5.2013 WHICH CAME UP FOR HEARING BEFORE THE BENCH ON 5.6.2014 AND THE APPEAL WAS ADJOURNED TO 1.10.2014, AT THE REQUEST OF THE LD. DR. AS PER THE ORDER SHEET THE APPEAL WAS FIXED BEFORE THE BENCH ON 4 - 5 TIMES, BU T WAS ADJOURNED DUE TO NON - FUNCTIONING OF THE BENCH AND ON THE REQUEST OF THE DR AND FINALLY CAME UP FOR HEARING BEFORE THE BENCH ON 18.3.2015. 2. AFTER GOING THROUGH THE GROUNDS OF APPEAL, WE FIND THAT THE GROUNDS OF APPEAL RAISED BY THE DEPARTMENT HAV E NOT BEEN SIGNED BY THE A CIT, CIRCLE - 50(1), NEW DELHI , AS REQUIRED UNDER SECTION ITA NO. 2892/ DEL/ 2013 2 253(2) OF THE I.T. ACT, 1961. FOR THE SAKE OF CONVENIENCE, THE GROUNDS OF APPEAL RAISED BY THE REVENUE IN THE PRESENT APPEAL ARE REPRODUCED AS UNDER: - GROUNDS OF APP EAL ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AS WELL AS IN LAW, THE LEARNED CIT(A) HAS ERRED IN: 1) ON THE FACTS IN THE CIRCUMSTANCES OF THE CASE AS WELL AS IN LAW, THE LD. CIT(A) HAS ERRED IN ACCEPTING THAT THE PAYMENT OF RS. 20,00,000/ - MADE FOR PROVIDING SPACE FOR SPONSORSHIP OF EXHIBITION IS LIABLE FOR DEDUCTION U/S. 194C OF THE I.T. ACT INSTEAD . T. ACT AS HELD BY THE AO. THE LD. CIT(A) HAS FURTHER ERRED IN DELETING THE TAX LIABILITY OF RS. 4,48,800/ - . 2) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AS WELL AS IN LAW, THE LD. CIT(A) HAS ERRED IN NOT APPRECIATING THE FACT THAT DURING ASSESSMENT PROCEEDIN THE APPELLANT HAD BROUGHT NOTHING ON RECORD TO SUBSTANTIATE THAT TDS HAS BEEN DEDUCTED U/S. 194C OF THE I.T. ACT AND PAID TO GOVT. ACCO UNT ON ACCOUNT OF PAYMENT MADE FOR PROVIDING SPACE FOR SPONSORSHIP OF EXHIBITION. 3) THE LD. CIT(A) HAS APPELLANT CRAVES LEAVE TO ADD, ALTER OR AMEND ANY OF THE GROUNDS OF APPEAL AT THE TIME OF HEARING. ..SD/ - SIGNED COMMISSIONER OF INCOME TAX (TDS) NEW DELHI SIGNED (AUTHORISED REPRESENTATIVE, IF ANY) ITA NO. 2892/ DEL/ 2013 3 VERIFICATION I, DR. MONISHA, ACIT, CIRCLE - 50(1), N.D. THE APPELLANT, DO HEREBY DECLARE THAT WHAT IS STATED ABOVE IS TRUE TO THE BEST OF MY INFORMATION AND BELIEF. VERIFIED TODAY THE 31 ST DAY OF JANUARY 2013 SD/ - ACIT CIRCLE 50(1), N.D. CERTIFICATE OF SERVICE CERTIFIED THAT, COPY OF THE ORDER OF CIT(A) - XXX, NEW DELHI IN THE ABOVE CASE, FOR THE F.Y. 2006 - 07, 2007 - 08 AND 2007 - 08 WAS COMMUNICATED TO CIT, DELHI - XVII ON 12.3.2013. SD/ - ACIT CIRCLE 50(1), N.D. 3. NO DOUBT THAT THE LD. CIT(TDS), DELHI VIDE HIS ORDER 8.5.2013 PASSED U/S. 253(2) OF THE I.T. ACT HAS DIRECTED THE ACIT, CIRCLE 50(1), NEW DELHI TO FILE THE APPEAL BEFORE THE ITAT, DE LHI AGAINST THE ORDER DATED 8.2.2013 PASSED BY THE LD. CIT(A) - XXX, NEW DELHI ON THE GROUNDS MENTIONED ABOVE, BUT THE ACIT HAS NOT APPLIED HER MIND WHILE FILING THE PRESENT APPEAL BEFORE THE TRIBUNAL AND SHE FILED THE GROUNDS OF APPEAL WITHOUT HER SIGNA TURES AND BY WRITING SD/ - CIT(TDS) WHICH IS CONTRARY TO THE PROVISIONS OF SECTION 153(2) OF THE I.T. ACT. THEREFORE, THE PRESENT APPEAL IS DEFECTIVE AND IS NOT MAINTAINABLE IN THE EYES OF LAW. 4. SECONDLY, AFTER PERUSING THE IMPUGNED ORDER AS WELL AS F ORM - 36 VIDE COLUMN NO. 3, WE ARE OF THE VIEW THAT LD. CIT(A) HAS PASSED THE IMPUGNED ORDER FOR THE THREE ASSTT. YEARS I.E. 2007 - 08, 2008 - 09 AND 2009 - 10, BUT THE REVENUE HAS FILED ONLY ONE APPEAL FOR ALL THE THREE ASSESSMENT YEARS I.E. 2007 - 08, 2008 - 09 AND 2009 - 10 ITA NO. 2892/ DEL/ 2013 4 BEFORE THE TRIBUNAL, WHICH IS ALSO NOT PERMISSIBLE IN THE EYES OF LAW . H OWEVER, AS PER RULES, THE REVENUE HAS TO FILE THREE APPEALS FOR EACH ASSTT. YEAR BEFORE THE TRIBUNAL. THEREFORE, IN OUR CONSIDERED VIEW THIS APPEAL IS DEFECTIVE ON THIS ACCOU NT ALSO. 5. IN THE BACKGROUND OF THE AFORESAID DISCUSSIONS, WE DISMISS THE PRESENT APPEAL FILED BY THE REVENUE, BEING DEFECTIVE . BUT IN THE INTEREST OF JUSTICE, WE ARE GIVING THE LIBERTY TO THE REVENUE TO FILE THE APPLICATION FOR RECALL OF THIS ORDER , AS PER RULES. 6 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE O PEN C OURT ON 1 8 / 3 /20 1 5 . S D / - S D / - [ T.S. KAPOOR ] [ H.S. SIDHU ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 1 8 / 3 /201 5 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES ITA NO. 2892/ DEL/ 2013 5